Natural Gas and Petroleum
Taxes and Royalties

The Brattle Group has expertise in the proper techniques for valuing both physical and intangible assets in the petroleum and natural gas industries for royalty and tax purposes. Our engagements have included determination of the fair value of oil and gas taken from the ground, assessment of the appropriate tariff rates for transportation services, and evaluation of the value of petroleum products in end markets. As an example among many such cases, for an Australian client we developed a methodology for the valuation of pipeline and processing assets for purposes of calculating the Petroleum Resource Rent Tax in Australia. We have also assisted Australian clients with netback calculations for royalties.